Cuba is extending tax support to renewable energy investments serving social and public infrastructure
Sales of renewable energy technologies will receive a one-year sales-tax exemption
In a related development, China has donated another 5,000 solar PV systems to support Cuba's renewable energy efforts
Cuba has expanded its renewable energy incentives, introducing new tax and customs benefits for companies and individuals investing in renewable energy systems. The measures, published in the Official Gazette on August 7, also support the sale and import of renewable energy equipment.
Published in the Official Gazette on August 7 by the Ministry of Finance and Prices, Resolution 180 provides tax relief to companies and individuals that invest in renewable energy systems for public service centers, social and care facilities, multifamily buildings, homes with electro-dependent residents, public lighting, and water supply security as part of their social responsibility.
It also exempts companies and individuals from sales tax on wholesale and retail sales of renewable energy technologies and systems. To claim the tax benefit, businesses will need to separately account for sales related to renewable energy products. The exemption will remain in effect for one year from the date the resolution takes effect.
According to the new resolution, individuals and companies will be exempted from customs duties on imports of several renewable energy products. These include solar water heaters, solar PV pumps, small wind turbines, solar-powered lighting and air-conditioning systems, biogas equipment, and renewable-powered EV chargers.
Additionally, individuals and companies that install renewable energy systems for self-consumption, business activities, or supplying electricity to the National Electric System (SEN) can receive profit or personal income tax exemptions linked to the value of the investment. The benefit will be applicable during the investment recovery period, for up to eight years.
The regulation allows tax-free sales of renewable energy technologies and systems, with prices including a profit margin of up to 25% of eligible costs.
In May 2026, the ministry updated the tariff for electricity supplied to SEN under Resolution No. 114 to CUP 90/kWh. Resolution 179/2026, published on August 7, 2026, retains the tariff rate for residential and non-residential renewable energy producers, irrespective of the time of day (see Cuba: Renewable Power Purchase Tariff Now CUP 90/kWh).
These amendments are aligned with Cuba’s efforts to encourage renewable energy adoption in the country, particularly solar PV, which is fastest to install, while it deals with power outages due to a shortage of imported fuel (see Solar Revolution In Cuba Amid Fuel Shortage And Nationwide Blackouts).
Cuba is relying on China for its solar needs. Granma, the official mouthpiece of the Central Committee of the Communist Party of Cuba, recently reported that China had made a new donation of 5,000 solar PV systems to Cuba. These will benefit 169 municipalities in the country and electrify isolated homes in rural areas, health centers, emergency medical facilities, daycare facilities, and banks, among other essential services.
These PV systems are managed by the China International Cooperation and Development Agency and come with higher power output than a similar donation received in the previous year, according to Granma.
